The Implementation of Tax Obligations in Village Fund Management (Case Study in South Koha Village, Mandolang District, Minahasa Regency

Angelica Putri Rumondor (Universitas Sam Ratulangi Manado)
Treesje Runtu (Universitas Sam Ratulangi)
Sintje Rondonuwu (Universitas Sam Ratulangi)

Formosa Journal of Applied Sciences (FJAS)
Vol. 4 No. 10 (2025): October 2025

This study aims to analyze the implementation of tax obligations on the use of Village Funds in Koha Selatan Village, Mandolang District, Minahasa Regency. The research focuses on how the village government carries out its tax obligations, particularly related to the withholding, depositing, and reporting of taxes such as Income Tax Article 4(2), Article 21, Article 22, Article 23, and Value-Added Tax (VAT). The research method applied is qualitative with a case study approach, where data were obtained through interviews and documentation related to Village Fund management. The findings indicate that the implementation of tax obligations in Koha Selatan Village has not been fully in accordance with prevailing regulations, both in terms of document completeness, timeliness of tax deposits, and reporting through periodic tax returns (SPT Masa).